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All Journal Journal of Information Systems and Informatics International Journal of Qualitative Research
Shah, A.M.M. Mubassher
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Humanities Computer Science & IT Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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From Traditional Marketplace to Online Shop: Shifting Shopping Patterns among University Students in Bangladesh Balaly, Md. Habibullah; Islam, Md. Rabiul; Makhdum, Niaz; Shah, A.M.M. Mubassher; Banna, Hasanul
Journal of Information System and Informatics Vol 7 No 2 (2025): June
Publisher : Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51519/journalisi.v7i2.1137

Abstract

The explosive rise of e-commerce has largely changed shopping habits around the world, and university students are one of the biggest groups to have changed their ways of shopping. In Bangladesh, the change from conventional to digital shopping has been visible with the help of mobile technology, the impact of social media, and also due to the ease of online shopping. The study identifies the drivers of online shopping acceptance among university students in Bangladesh through the lens of theoretical framework based on TAM, UTAUT and TPB. Quantitative method was employed, and the data were collected using simple random sampling from 384 students, determined based on 95% confidence level and 5% margin of error, from three different universities in Bangladesh. The results suggest that the convenience, quickness, and the assortment of the product are the key motivations that drive students to online shopping. Besides, social media networks, mainly Facebook and Instagram, play an incredibly significant role in deciding to buy the students. However, issues like the delay in delivery, high delivery charges, and the question of products' authenticity have proven to be the barriers to the online shopping experience. The research advocates that a reduction in delivery fees, better logistics operations, and providing student discounts will lead to an increase in adoption of e-commerce in Bangladesh. Besides, it is essential to instill customer trust in e-commerce platforms by using secure payment systems and trustworthy products and delivery services.
Unraveling Tobacco Tax Evasion in Bangladesh: Evasion Tactics and Prevention Challenges Shah, A.M.M. Mubassher; Hasan, Adila Reza; Tamrin, Samantha
International Journal of Qualitative Research Vol. 5 No. 2 (2025): November
Publisher : CV. Literasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47540/ijqr.v5i2.1975

Abstract

Despite having a high tax rate, tobacco products in Bangladesh are purchasable at lower prices due to tax evasion and avoidance compared to the rest of the world. Therefore, this study intends to explore the ways of tobacco tax evasion and challenges within the current tax system to prevent tax evasion in Bangladesh. A qualitative approach has been adopted, involving 30 in-depth interviews with retailers and 10 key informant interviews with key stakeholders. While conducting IDIs, tobacco products were also observed to identify tax-evaded products. Secondary data was gathered from relevant reports and journal articles. These were analyzed employing a thematic analysis approach. The study reveals that tax evasion in Bangladesh primarily occurs through the use of counterfeit tax stamps, illicit trade, fraudulent financial reporting, and illegal production. It also highlights the misuse of the tax tier system and the weak enforcement and monitoring system as key challenges of the current tax system in Bangladesh. These findings underscore the importance of a centralized digital monitoring system using tools such as digital tax stamps or QR codes and scanners to detect tax information to enhance tobacco tax compliance and prevent tax evasion in Bangladesh.
Co-Authors Balaly, Md. Habibullah Banna, Hasanul Hasan, Adila Reza Makhdum, Niaz Md. Rabiul Islam Tamrin, Samantha